The Mount Rushmore State’s rank remains unchanged from 2013 in the 2014 State Business Tax Climate Index.

The State Business Tax Climate Index, now in its 10th edition, collects data on 100 tax provisions for each state and synthesizes them into a single score. The states are then compared against each other, so that each state’s ranking is relative to actual policies in place in other states around the country. A state’s ranking can rise or fall significantly based not just on its own actions, but on the changes or reforms made by other states.